The quick ratio (or acid-test ratio) is an improvement to the current ratio.

速动比率(或酸性试验比率)是对流动比率的一种改进。

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In the Quick ratio, the Quick assets are cash, marketable securities (short-term investments), and net receivables.

在速动比率中，速动资产是指现金、可市场交易的证券(短期投资)和应收账款净额。

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The quick ratio reflects the relationship of quick assets to current liabilities it can tell analysts the ability of immediate debt paying.

速动比率反映了速动资产与流动负债之间的关系，它能告诉分析者公司的即期偿债能力。

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And the quick ratio, which measures cash and accounts receivable relative to total current liabilities, has been trending lower over the years, dipping below 1 in the last 12 months.

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As the table below shows, these factors have enabled Nokia to maintain a healthy interest coverage ratio and quick ratio (nearly equal to the industry average), dispensing any immediate liquidity concerns.

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